How much would you pay to view a movie in the comfort of your home while it’s still in theaters? Comcast and Universal Pictures are hoping you’d pay $60. The duo is planning on testing this first-run video-on-demand concept with the upcoming movie Tower Heist.

Subscribers with HDTV set-top boxes will be able to order the film for $59.99 three weeks after its release on November 4. Comcast isn’t the only one offering VoD movies, though. DirectTV started testing a similar thing back in April. The DirectTV “Home Premiere” service costs $29.99 and allows users to buy movies starting 60 days after they premiere in theaters.

Movie theater owners and executives at the largest chains in the US (AMC, Regal Entertainment, and Cinemark) were already furious about DirectTV launched its VoD program. We’re guessing they’re even more upset about the prospects of Comcast’s service since Comcast will release movies only 21 days after a film has been in theaters whereas DirectTV waits 60 days.

We realize 60 bones for one movie seems like a lot, and it is. This would really only make sense for people with large families since it can cost an arm and leg for tickets, popcorn, drinks, and for the gas it takes to get to the theater. Unless you have a giant TV at home, plenty of seating room, and no qualms about charging your friends an entrance fee (money, beer, pizza?), paying $60 for a movie doesn’t really seem worth it. We’re also guessing the Comcast movies won’t be in 3D, which would actually make spending $60 to watch a 3D movie at home a lot more reasonable since one ticket to a 3D IMAX movie can cost up to $20.

Universal is the first studio to jump on the offer with Tower Heist, and if enough people take advantage of it and box-office numbers aren’t significantly affected by it, then more studios may follow suit.

Comcast is testing this new VoD method in Portland, Ore., and Atlanta, to about 500,000 digital cable subscribers. Universal is also offering the same release of Tower Heist to other cable and Internet companies who want to test out the VoD service.

What do you think? Would you pay $60 to watch a movie that’s still in theaters just so you don’t have to leave your couch?